Relating to opportunity zones; prescribing an effective date.
Summary
Requires addition to federal taxable income of amounts excluded as gain attributable to investment in federal qualified opportunity zone. Allows subtraction in later tax year if gain is temporarily deferred at federal level. Applies to tax years beginning on or after January 1, 2023. Takes effect on 91st day following adjournment sine die.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2023
Committee Review
Floor Vote
Governor
Introduced Jan 9, 2023
Last action Jun 25, 2023
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
8
Key actions
1
Committee
4
Jun 25, 2023
Lower · Passed
In committee upon adjournment.
lower
May 17, 2023
Committee
Referred to Tax Expenditures by order of Speaker.
lower
May 17, 2023
Committee
Without recommendation as to passage and be referred to Tax Expenditures.
lower
Jan 16, 2023
Committee
Referred to Revenue.
lower
Jan 9, 2023
Introduced
First reading. Referred to Speaker's desk.
lower
2 primary · 6 co-sponsors
Sponsors
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